قياس تكلفة التلوث الناتج عن الصناعات الاستخراجية دراسة حالة -شركة مناجم الفوسفات الاردنية المساهمة العامة المحدودة - في العقبة

حراره, رناد زياد محمود (2017) قياس تكلفة التلوث الناتج عن الصناعات الاستخراجية دراسة حالة -شركة مناجم الفوسفات الاردنية المساهمة العامة المحدودة - في العقبة. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to propsemodel for measuring the costs of pollution resulting from extractive industries, through a case study of the Jordan Phosphate Mines Company in Aqaba. In this regard, the researcher identified the costs of environmental pollution and its methods of measurement, analyzing each cost of pollution, to measure the cost of pollution in order to formulate a model for measuring pollution costs based on previous models. The researcher used the qualitative approach in the study, based on the study of the scientific literature and the previous literature, and refer to the annual reports of the company and the financial statements and disclosures mentioned therein, and used the method of interview in the collection of data needed for the study, to achieve the objectives of the study and reach the desired results. The study concluded to a number of results, the most important of which are the costs of pollution borne by the Jordanian Phosphate Mines Company but not disclosed separately. Therefore, the researcher reached to a ن design for a model to measure the costs of pollution and a model for disclosure of these costs. The researcher recommended the need to expand the disclosure of environmental issues in terms of the costs of environmental pollution disadvantages, in addition to the disclosure of the costs borne by residents of the city of Aqaba, especially employees of the company because of environmental pollution resulting from the company's activity, and issuing an international accounting standard for how to detect and measure the risks of pollution, and holding seminars on environmental accounting and its axes to increase the awareness of the community groups towards environmental issues, also conduct further researches and studies on the subject of measuring environmental and pollution costs, in addition to that conducting studies about relationship between pollution costs and profit. Keywords: The Measurement of Pollution Cost , Resulted from Extractive Industries, Jordan Phosphate Mines Company PLC , Aqaba

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